For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Smithsonian Institution Building, or Castle , was built during his administration, despite his opposition due to concerns over wasting money on a monumental building. It was completed in 1855 with space for exhibitions and lectures, research laboratories, and living quarters for Henry and his family.